Determination of status of sales

Dear All,

 I want to asked one query, For example : I am registered with DVAT (i.e. having a TIN based on Delhi) and I import something from outside india and goods are unloaded at Cochin port ( or any other port) and after that i sold the same good in the same state in which the goods were unloaded without bringing back them to delhi.
Now, kindly help me to determine whether it is central sales ? If Yes, then is there any form requirement like C Form, H Form etc.

Waiting for your valuable reply

Replies (2)

c form is issued by a customer to do sales in one state to another. f form is issued at the time of transfer of goods one state to another. h form is issued for in the time of export one country to another country.

3 situations arise in the above case:

case 1 : if invoice is raised in cochin then it is local sales

case 2 : if invoice is raised in delhi then it is cst sales

case 3 : if your import was due to your customer's requirements then it would be sale in the course of import..

 

ok .......

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